The Taiwan business person shall file a business tax return on a prescribed form for its sales amount and tax payable or overpaid together with a tax deduction and other appropriate documents. For the business person that issue the uniform invoices, shall enclose a detailed list of uniform invoices used.

• Whether or not it has sales, the Taiwan business person shall file a bimonthly tax return with a prescribed form for its sales amount and tax payable or overpaid of the preceding two months together with a tax deduction and other appropriate documents with the competent tax authority prior to the fifteenth day of the following period. For the business person which applies to zero tax rate, may apply to the competent tax authority for filing a monthly tax return for its sales amount and tax payable or overpaid of the preceding month prior to the fifteenth day of the following month. Once approved to file a monthly tax return, the business person cannot apply for approval to change the filing period within a year.
  
  
• The purchaser of services sold by foreign enterprises, institutions, groups or organizations having no fixed place of business in Taiwan shall, prior to the fifteenth day of the period following the period in which the payment is made, compute the business tax based on the payment amount.
  
  
• Where a foreign international transport enterprise which has no fixed place of business in Taiwan, but has an agent in Taiwan, sells services, the agent shall, prior to the fifteenth day of the period following the period in which passengers or goods depart in Taiwan, compute the business tax based on the sales amount at the tax rate, file a tax return, and pay the tax.
  
  
• The business tax upon the performance by foreign artistic and show enterprises in Taiwan shall be reported and paid to the local competent tax authority where the performance takes place. However, in case the duration of the performance at any one location does not exceed 30 days, tax return and payment shall be filed and made within 15 days after the performance is concluded. Such enterprises shall file and pay business tax before departure.
  
  

The Taiwan Company and the branches in Taiwan shall file tax returns to the local competent tax authority separately. However, the business person that computes tax in general tax computation, they could apply at the tax authority so that they could combine the sales of goods or services of the head office and all branches and file a consolidated tax return and tax payable or overpaid at the local competent tax authority of the head office.

Under the following situations, the amount of overpaid business tax claimed by a business person shall be refunded after verification by the competent tax authority.

• The amount of business tax overpaid is on goods or services subject to zero-tax-rate.
  
  
• The business tax overpaid is on fixed assets obtained.
  
  
• The business tax overpaid is by the business person whose application has been made for cancellation of a registration due to merger, business transfer, dissolution or nullification of business.
  
  
• Overpaid tax resulting from circumstances other than the aforementioned situations may be offset against future business tax payable. The business person with special situations may apply to obtain approval from the Ministry of Finance to receive tax refunds.